Details about Martin Ruf

Access statistics for papers by Martin Ruf.

Last updated 2026-06-10. Update your information in the RePEc Author Service.

Short-id: pru291

Working Papers

2025

1. The effect of taxes on CEO performance
   ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research

2020

2. Taxing away M&A: Capital gains taxation and acquisition activity
   Munich Reprints in Economics, University of Munich, Department of Economics View citations (16)
   See also Journal Article Taxing away M&A: Capital gains taxation and acquisition activity, European Economic Review, Elsevier (2020) View citations (17) (2020)

2018

3. Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment
   Working Paper Series, Victoria University of Wellington, Chair in Public Finance
   Also in CESifo Working Paper Series, CESifo (2015) View citations (8)
   See also Journal Article Evaluating the effects of ACE systems on multinational debt financing and investment, Journal of Public Economics, Elsevier (2017) View citations (39) (2017)

2016

4. Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity
   CESifo Working Paper Series, CESifo View citations (2)
   Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2016) View citations (4)
   Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V. (2016) View citations (2)

2015

5. Who bears the cost of taxing the rich? An empirical study on CEO pay
   Working Papers, Oxford University Centre for Business Taxation View citations (2)

2013

6. CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision
   CESifo Working Paper Series, CESifo View citations (8)
   Also in Working Papers, Oxford University Centre for Business Taxation (2013) View citations (11)
7. Effects of Territorial and Worldwide Corporation Tax Systems on Outbound M&As
   CESifo Working Paper Series, CESifo View citations (11)
   Also in Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V. (2013) View citations (10)
   ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2013) View citations (8)

2012

8. Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data
   CESifo Working Paper Series, CESifo View citations (10)
   See also Journal Article Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data, Economic Journal, Royal Economic Society (2015) View citations (31) (2015)

2010

9. The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments
   CESifo Working Paper Series, CESifo View citations (17)

2009

10. The Taxation of Passive Foreign Investment - Lessons from German Experience
    CESifo Working Paper Series, CESifo View citations (15)
    See also Journal Article The taxation of passive foreign investment: lessons from German experience, Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons (2012) View citations (58) (2012)

2005

11. Tax incentives and the location of FDI: evidence from a panel of German multinationals
    Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank View citations (5)
    Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2004) View citations (21)
    See also Journal Article Tax incentives and the location of FDI: Evidence from a panel of German multinationals, International Tax and Public Finance, Springer (2007) View citations (96) (2007)

Journal Articles

2026

1. The ITI Database: New Data on International Tax Institutions
   International Tax and Public Finance, 2026, 33, (2), 734-762

2021

2. The impact of IP box regimes on the M&A market
   Journal of Accounting and Economics, 2021, 72, (2) View citations (9)

2020

3. Taxing away M&A: Capital gains taxation and acquisition activity
   European Economic Review, 2020, 128, (C) View citations (17)
   See also Working Paper Taxing away M&A: Capital gains taxation and acquisition activity, Munich Reprints in Economics (2020) View citations (16) (2020)

2018

4. US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert?
   ifo Schnelldienst, 2018, 71, (04), 03-19 View citations (1)

2017

5. Evaluating the effects of ACE systems on multinational debt financing and investment
   Journal of Public Economics, 2017, 156, (C), 131-149 View citations (39)
   See also Working Paper Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment, Working Paper Series (2018) (2018)

2016

6. Repatriation taxes and outbound M&As
   Journal of Public Economics, 2016, 139, (C), 13-27 View citations (35)

2015

7. Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data
   Economic Journal, 2015, 125, (589), 1764-1789 View citations (31)
   See also Working Paper Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data, CESifo Working Paper Series (2012) View citations (10) (2012)
8. Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches
   Nordic Tax Journal, 2015, 2015, (1), 17-33 View citations (23)
9. Ulrich Schreiber zum 65. Geburtstag
   Schmalenbach Journal of Business Research, 2015, 67, (3), 408-412

2012

10. Broadening the tax base of neutral business taxes
    Economics Letters, 2012, 117, (1), 81-83 View citations (5)
11. The taxation of passive foreign investment: lessons from German experience
    Canadian Journal of Economics/Revue canadienne d'économique, 2012, 45, (4), 1504-1528 View citations (58)
    Also in Canadian Journal of Economics, 2012, 45, (4), 1504-1528 (2012) View citations (70)
    See also Working Paper The Taxation of Passive Foreign Investment - Lessons from German Experience, CESifo Working Paper Series (2009) View citations (15) (2009)

2011

12. The Effects of Taxation on the Location Decision of Multinational Firms: M&a Versus Greenfield Investments
    National Tax Journal, 2011, 64, (3), 817-38 View citations (60)
13. Why is the Response of Multinationals' Capital-Structure Choice to Tax Incentives That Low? Some Possible Explanations
    FinanzArchiv: Public Finance Analysis, 2011, 67, (2), 123-144 View citations (13)

2010

14. Holdings als Mittel der Steuerplanung zur Implementierung von steuerlich motiviertem Fremdkapital
    Schmalenbach Journal of Business Research, 2010, 62, (8), 883-910

2008

15. Belastung der Kapitalgesellschaften nach der Unternehmensteuerreform 2008
    Wirtschaftsdienst, 2008, 88, (1), 64-72 View citations (1)

2007

16. Tax incentives and the location of FDI: Evidence from a panel of German multinationals
    International Tax and Public Finance, 2007, 14, (2), 151-164 View citations (96)
    See also Working Paper Tax incentives and the location of FDI: evidence from a panel of German multinationals, Discussion Paper Series 1: Economic Studies (2005) View citations (5) (2005)

Edited books

2017

1. Kernfragen der Unternehmensbesteuerung
   Springer Books, Springer